Reconsideration of International Tax Cooperation and Management from the Perspective of “Internet +”
- DOI
- 10.2991/icpm-18.2018.23How to use a DOI?
- Keywords
- —“Internet +”; International Tax Cooperation; Tax Management
- Abstract
International taxation management is an important part of global economic governance. Under the background of “Internet +”, governments should size this opportunity, take the tax evasion issue as the guide, seize the “Internet +” technology dividend, and continuously improve the tax collection and management capabilities of various countries. Based on the BEPS action plan, this paper comprehensively reviews the action effectiveness and policy orientation of the developed and developing countries in the field of international taxation in recent years. Finally, this paper proposes that the path of international taxation cooperation and management under the “Internet +” background should be planned from the following dimensions: expand the international tax “friend circle” and strive to expand the new space for international tax cooperation; implement the domestic and international dual track of “Internet + taxation”; grasp the “golden key” of blockchain and innovate tax management mode.
- Copyright
- © 2018, the Authors. Published by Atlantis Press.
- Open Access
- This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).
Cite this article
TY - CONF AU - Yuan Jiao AU - Chen Xue PY - 2018/09 DA - 2018/09 TI - Reconsideration of International Tax Cooperation and Management from the Perspective of “Internet +” BT - Proceedings of the Fifth International Conference on Public Management : International Collaboration for Innovated Public Governance (ICPM 2018) PB - Atlantis Press SP - 101 EP - 106 SN - 2352-5428 UR - https://doi.org/10.2991/icpm-18.2018.23 DO - 10.2991/icpm-18.2018.23 ID - Jiao2018/09 ER -